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(This note is not part of the Regulations)
These Regulations make provision in connection with section 1179DJA of the Corporation Tax Act 2009 (c. 4) (“the 2009 Act”), which is concerned with the provision of additional relief for low-budget films with a specified UK connection.
In order to attract the additional relief, films certified as British films under Schedule 1 to the Films Act 1985 (c. 21) must meet the budget condition and creative connection condition referred to in section 1179DJA of the 2009 Act.
Regulation 2 sets out the budget condition.
Regulation 3 modifies the creative connection condition test set out in section 1179DJA(4)(a) of the 2009 Act for the purposes of films which are not qualifying co-productions (as defined in section 1179DQ of the 2009 Act) and have more than one director or scriptwriter.
Regulation 4 and the Schedule prescribe the particulars and evidence necessary for satisfying the Secretary of State that the budget condition and, unless the film is a qualifying co-production, the creative connection condition are met.
A full impact assessment has not been prepared for this instrument as no, or no significant, impact on the private, voluntary or public sector is foreseen.
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